论我国环境税收法律制度的构建

发布时间：2018-05-16 16:34

本文选题：环境税收 + 资源税　；参考：《山东科技大学》2008年硕士论文

【摘要】：随着全球环境污染的不断加重,各国政府纷纷采取措施来保护环境,在诸多的保护措施中,征收环境税已被证明是一种行之有效的新举措。当前,我国还没有建立真正意义上的环境税收制度。关于环境税的概念和内涵,各国际公约之间、国内法还没有达成一致,我们认为环境税是旨在保护环境和资源的国家税收,环境税应该是我国整个税种体系中一个独立的税种,其法律地位是与流转税、所得税等税种等同的。其实质是建立一种经济利益刺激机制,通过发挥税收的行为激励和资金筹集双重职能,使环境污染和生态破坏的社会成本内化到生产成本和市场价格中去,再通过市场来分配资源,最终实现控制环境污染和改善环境质量的环境政策和法律目标。建立环境税收法律制度的基本理论基础,经济学角度乃在于环境的外部性理论和环境的公共物品理论;法学角度则在于环境法的基本原则和税法的基本原则。目前我国并不存在纯粹意义上的环境税收,只是在一些税种的规定中直接或间接的含有一些环保因素。我国近年来采取的一系列具有生态价值的税费政策,与政府的其他政策措施相配合,在减少或消除环境污染、加强环境与资源保护方面发挥了积极的作用,但其中也存在一定不足。目前我国环境税收面临的主要问题包括:(1)环境税税率很难确定;(2)以环保为目的的税收措施缺乏;(3)因成本增加而导致利益相对方的反对;(4)环境税收征管机构的确定存在分歧等问题。在对国外特别是西方发达国家环境税收制度的效果和特点进行研究分析之后,笔者认为环境税先行国家实施环境税收法律制度的经验教训颇值得我国借鉴,能够对我国环境税收法律制度体系创建起到启示与警示之用。同时,在借鉴国外环境税收法律制度的成功经验并结合我国国情的基础上,笔者认为对我国环境税收法律制度的构建应从以下几个方面展开:(1)开征环境保护税;(2)改革现行资源税;(3)改革排污收费制度;(4)完善与环境保护有关的税种;(5)完善环境税收优惠政策;(6)健全相关的配套措施。
[Abstract]:With the aggravation of the global environmental pollution, the governments of various countries have taken measures to protect the environment. Among the many protective measures, the collection of environmental tax has been proved to be a new and effective measure. At present, our country has not yet established a real sense of environmental tax system. With regard to the concept and connotation of environmental tax, domestic laws have not yet reached agreement among the various international conventions. We believe that environmental tax is a national tax intended to protect the environment and resources, and that environmental tax should be an independent tax in the whole tax system of our country. Its legal status is the same as turnover tax, income tax and other taxes. The essence of the mechanism is to set up a mechanism of stimulating economic benefits, which can internalize the social costs of environmental pollution and ecological destruction into production costs and market prices by giving play to the dual functions of tax action incentives and fund raising. Finally, the goal of environmental policy and law to control environmental pollution and improve environmental quality is realized by allocating resources through market. The basic theoretical basis of establishing the legal system of environmental taxation lies in the externality of the environment and the theory of public goods in the environment from the angle of economics, and the basic principles of the environmental law and the tax law in the perspective of law. At present, there is no pure environmental tax in our country, but there are some environmental protection factors directly or indirectly in some tax regulations. In recent years, a series of tax and fee policies with ecological value have been adopted in China, which, in coordination with other government policies and measures, have played an active role in reducing or eliminating environmental pollution and strengthening the protection of the environment and resources. But there are also some deficiencies. At present, the main problems of environmental tax in China include: (1) it is difficult to determine the tax rate of environmental tax (2) the tax measures for environmental protection are lack of 3) because of the increase of cost, the opposition of the opposite party is caused by the increase of cost (4) the determination of the organization of environmental tax collection and administration There are differences, etc. After studying and analyzing the effects and characteristics of the environmental tax system in foreign countries, especially in the western developed countries, the author thinks that the experience and lessons of implementing the environmental taxation legal system in the countries leading the environment tax are quite worthy of our country's reference. It can enlighten and warn the establishment of the legal system of environmental taxation in China. At the same time, on the basis of drawing lessons from the successful experience of foreign countries' environmental taxation legal system and combining the national conditions of our country, The author thinks that the construction of China's environmental tax legal system should be carried out from the following aspects: 1) levying environmental protection tax 2) reforming the current resource tax 3) reforming the sewage charge system 4) perfecting the tax categories related to environmental protection 5) perfecting the environment Border tax preferential policies 6) improve the relevant supporting measures.
【学位授予单位】：山东科技大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D922.22;D922.68;F812.42

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